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Oregon Historical County Records Guide

Klamath County Records Inventory

Assessment and Tax Rolls

1883-[ongoing]

Series documents the assessment of real and personal property, the determination of tax liability, and the collection of county taxes. Assessment, tax, and delinquent tax records are variously labeled as rolls, lists, or summaries. Records show property owner; description and value of urban and agricultural land, personal property, and livestock; assessments, equalizations, and taxes due; and notations on payment and delinquency in payment of taxes. Beginning with 1900, counties have only been required to retain permanently those assessment and tax rolls for years ending in "0" and "5."

Continuing tax roll cards documenting the years 1938 to 1964 were severely damaged by water and subsequently destroyed. Assessment information is available on computer in the Assessor's Office.

Records at the Klamath County Government Center, Assessor's Office:
Assessment Rolls, 1980-1991 (12 inches of microfiche);
Levy Roll [Tax], 1990-1991 (1.50 inches of microfiche); 1993-1997 (7 inches of microfiche); 2001-2002 (1 binder of microfiche);
Misc. Microfiche [Assessment Roll], 1983-1991 (3 inches of microfiche);
Misc. Microfiche [Tax Roll], 1981-1985 (3 inches of microfiche);
Original Tax Levy Roll, 1994-1995 (8 inches of microfiche).

Records at the Klamath County Government Center, Clerk's Basement Storage Room:
Taxes [Tax Roll Summary and Description], 1999-2010 (.50 cu.ft.).

Records at the Klamath County Museum:
Assessment and Tax Roll, 1908-1919, 1921-1930 (133 volumes);
[Assessment and Tax Roll Index], n.d. (2 volumes);
Assessment Roll [includes taxes levied], 1883-1891, 1893-1908, 1920 (69 volumes);
Delinquent Roll, 1908-1911 (1 volume);
Delinquent Tax List, vol. 1, 1888-1889 (1 volume);
Index [Assessment and Tax Roll], 1921-1929 (9 volumes);
Index to Assessment Roll, 1912, 1915-1920 (7 volumes);
Index to Tax Roll, 1907-1911, 1914 (2 volumes);
Sheriff's Tax Collections [Record], 1896-1908 (1 volume);
Summary of Tax Collections, 1909 (1 volume);
Tax Collection Register, 1919 (1 volume);
Tax Ledger, 1909-1942 (67 volumes);
Tax Register [Ledger], vol. 1, 1905-1907 (1 volume);
Tax Roll [includes assessed values], 1931-1934, 1936-1938 (67 volumes).

Records at the Klamath County Library:
Klamath County Taxes [Tax Roll Summary and Description-title varies], 1998-2011 (14 volumes).

Records at the Klamath County Web Site:
Assessment Roll [Index], 1883 (Klamath County Museum);
Assessment Roll [Index], 1884 (Klamath County Museum);
Assessment Roll [Index], 1885 (Klamath County Museum);
Assessment Roll [Index], 1886 (Klamath County Museum);
Assessment Roll
[Index], 1895 (Klamath County Museum);
Assessment Roll [Index], 1905 (Klamath County Museum);
Assessment Roll [Index-volume 1], 1915 (Klamath County Museum);
Assessment Roll [Index-volume 2], 1915 (Klamath County Museum);
Assessment Roll [Index-volume 3], 1915 (Klamath County Museum);
Assessment Roll [Index-volume 1], 1925 (Klamath County Museum);
Assessment Roll [Index-volume 2], 1925 (Klamath County Museum).

Oregon Secretary of State • 136 State Capitol • Salem, OR 97310-0722

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